Monthly tip report to your employer

How this statement is built

• The total is cash tips handed to you plus card tips, minus the tips you passed on to other employees. Pub. 531 says to report only the tips you receive and keep, and not to report noncash tips, so noncash tips and service charges in your log are left out.
• If your tips from one job come to less than $20 for the month, Pub. 531 says not to report that month to that employer. The page says so instead of drawing a statement.
• The statement carries the details Pub. 531 lists: your name, address and social security number; your employer’s name, address and business name if different; the month, or the dates of a shorter period; the total tips to report. You sign and date it, and keep a copy.
• It is due by the 10th of the next month. When the 10th is a Saturday, Sunday or legal holiday, it is due the next day that is not.
• A statement can’t cover more than one calendar month, and your employer may ask you to report more often than monthly.

Source

IRS Publication 531, Reporting Tip Income (Rev. December 2024), “Reporting Tips to Your Employer.” Read October 8, 2026. This page builds a statement from your entries; it is not tax advice.